"Controllo analogo" e controllo di gestione negli affidamenti in house: il caso della Co.A. nel trasporto pubblico locale di Viterbo
Author(s)
Di Toro, Pierre
Stefanoni, Alessandra
Date Issued
2010
Type
Article
Abstract
The in house management of local public services and the control to exercise from a local authority above a company managing public transportation lead to the adoption in the company itself of appropriate technical-managerial tools able to produce informations to transfer to the public administration. The role of cost accounting becomes essential as a source of internal company information for the control exercised by the local government. The purpose of this paper is to investigate an experience of cost accounting system applied into an in house limited liability company that manages local public transport: the "Francigena" of Viterbo.
Additional information
L'articolo รจ disponibile sul sito dell'editore: http://www.periodicimaggioli.it
Citation
Di Toro P., Stefanoni A. 2010. "Controllo analogo" e controllo di gestione negli affidamenti in house: il caso della Co.A. nel trasporto pubblico locale di Viterbo. "Management delle utilities" 4: 80-88.
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